SIXTH DIVISION
MARCH 31, 2003
1-02-2629
| INPHOTO SURVEILLANCE, INC., | ) | Appeal from the |
| ) | Circuit Court of | |
| Plaintiff-Appellee, | ) | Cook County. |
| ) | ||
| v. | ) | No. 01 L 15540 |
| ) | ||
| ) | ||
| CROWE, CHIZEK AND COMPANY, LLP, | ) | Honorable |
| ) | Peter A. Flynn | |
| Defendant-Appellant. | ) | Judge Presiding |
JUSTICE TULLY delivered the opinion of the court:
This case reaches us for resolution of certified questions pursuant to Supreme Court Rule 308(155 Ill. 2d R. 308). Plaintiff, Inphoto Surveillance, Inc., filed a complaint against defendant, Crowe,Chizek and Company, LLP, alleging that defendant negligently rendered accounting advice regardingplaintiffs liability for sales taxes in the state of New York. Plaintiff alleged that as a result of thenegligent advice it failed to collect sales tax from its customers in New York and incurred asubstantial tax burden as a result. Defendant moved to dismiss the complaint alleging that the causeof action was barred by the statute of repose contained in section 13-214.2(b) of the Limitations Act(735 ILCS 5/13-214.2(b) (West 2002)). The trial court denied defendant's motion to dismiss andcertified the following questions for interlocutory Review:
"Although the exception to the accountant's statute of repose provided for in 735ILCS 5/13-214.2(b) refers to 'income tax assessments,' should